VERGİ DENETİMİNİN YENİ YAPISI VE DENETİMİN KAYITDIŞILIĞI ÖNLEME FONKSİYONU.

One of the most important functions of tax auditing is to prevent the underground economy. The underground economy is a problem prevailing in almost all today's advanced, less developed and developing countries and is among fundamental problems tried to be solved in almost all of them. The underground economy is not a one-dimensional problem but a problem encountered in many areas. Tax-related dimension is among these areas. The tax-related dimension of the underground economy can be in the form of not being able to detect legal and illegal activities and in the form of not being able to tax sufficiently or untaxing related activity after detection in question. At this point, the importance of tax auditing emerges. Especially, insufficient taxation of the activities giving rise to taxable event requires an efficient tax auditing. In this study, the efficiency of tax auditing in the prevention of the underground economy in Turkey will be analyzed. [ABSTRACT FROM AUTHOR]